Noah died in 2021 and was survived by his wife and five children. At the time of his death, he owned the following property interests:

• Sole property valued at $15,000,000
• Property owned in joint tenancy with right of survivorship (JTWROS) with his spouse with his share valued at $3,000,000

Noah's will made no charitable bequests and provided that his entire estate go equally to his surviving children.

Other pertinent facts are:

• Noah made $2,000,000 in post-1976 taxable gifts.
• Noah's estate had $1,000,000 in allowable debts.
• Noah's estate had funeral and administrative expenses of $100,000.
• Noah's estate paid $300,000 in state death taxes.

Which one of the following amounts most closely approximates Noah's net federal estate tax liability? Use the Unified Federal Estate and Gift Tax Rates table.

A)

$6,585,800

B)

$6,185,800

C)

$1,560,000

D)

$4,625,800